La planificación estratégica como instrumento en la elaboración de los presupuestos y control de los estados financieros.

Abstract

The purpose of this practical reagent is to prepare projected financial statements by obtaining the sales budget, purchases, final inventory, the different operating expenses and their respective auxiliary certificates, which support or feed the cash flow. In addition to helping one way to another to make timely decisions in order to promote optimal economic and business growth. Therefore, it is necessary to indicate that it is based on clearly updated information with an in-depth study of recent scientific articles, bibliographic analysis of pages related to the indicated subject and current laws. The correct application of the development of the projected financial statements is always fundamental because from this perspective the decision that the directors and managers will make with the future of the company will be known.